Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 4
Business tax due or overpaid in a tax period by a dual-status business entity shall be computed according to the formula below:Tax due or overpaid = Output tax - (input tax - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act) x (1 - non-deductible ratio for the current period)
中文原文 兼營營業人營業稅額計算辦法第4條
兼營營業人當期應納或溢付營業稅額之計算公式如下：應納或溢付稅額＝銷項稅額－（進項稅額－依本法第十九條第一項規定不得扣抵之進項稅額）ｘ（1－當期不得扣抵比例）